13th Salary Calculator - Simulation of Installments and Discounts
Calculate the gross and net installments of your 13th salary online. See detailed INSS, IRRF and absence discounts for the year.
What is the purpose?
This calculator simulates the 13th salary with all legal deductions: INSS and IRPF levied on each installment, proration for months worked, values of the 1st and 2nd installments and the final net amount to be received. Valid for CLT employees, domestic workers and CLT public servants.
Formula Used
The total gross 13th salary is proportional to the months worked:
13º Bruto = Salário Bruto × Meses Trabalhados12
The first installment is equivalent to 50% of this gross amount (excluding taxes):
1ª Parcela = 13º Bruto × 0.50
The second installment applies the progressive rates of INSS and IRRF on the total gross amount, deducting the amount already advanced in the first:
2ª Parcela = 13º Bruto - INSS - IRRF - 1ª Parcela
How to interpret the result?
The result details the values of each installment individually and displays a complete statement with the tax discounts that reduce the gross salary to the final net value.
Practical Examples
For an employee with a salary of $3,000.00 who worked the entire year (12 months) and has no dependents:
- 13th total gross: $ 3,000.00
- 1st Installment (50%): $ 1,500.00
- 2nd Installment: 3.000,00 - INSS ( 281.62) - IRRF ( 41,53) - 1,500.00 (1st installment) = $ 1,176.85.
Usage Tips
- Remember that the first installment must be paid by the employer between February 1st and November 30th, while the second installment must be paid by December 20th.
- If you received a salary increase during the year, the calculation of the 13th must consider your gross salary for December.
Important Observations
Unjustified absences of more than 15 days in the same month cause the loss of the right to the respective proportional avo (1/12) of that month in the calculation of the 13th. The right is guaranteed by Law nº 4,090/1962.
Frequently Asked Questions (FAQ)
Does the 13th salary have tax deductions in both installments?
No. The first installment of the 13th salary is paid in full (50% of the gross amount) without any retention. All mandatory INSS and IRRF discounts apply to the total amount and are deducted in the second installment.
Is anyone who has worked less than a year entitled to the 13th?
Yes, you are entitled to the 13th proportional. The amount will be equivalent to 1/12 of the remuneration per month worked (or fraction equal to or greater than 15 days of service).
Do people on sick leave or maternity leave receive the 13th?
Yes. During maternity leave, payment is made in full by the employer (which is then compensated with the INSS). In sickness benefit, the company pays the 13th proportional to the months worked and the INSS pays an annual bonus proportional to the time away.
Can the employer pay the 13th salary in a single installment?
Yes, but only if full payment is made by November 30th. Paying in a single installment only in December violates Brazilian labor legislation, subjecting the company to administrative fines.
How is the 13th salary calculated for those who worked less than 1 year?
The 13th salary is proportional to the months worked in the year. Any month in which the worker worked 15 days or more is counted as a complete month. The formula is: 13th = Gross Salary × (Months worked / 12). For those who worked 8 months: 13th = Salary × 8/12. The calculation applies to both the annual payment and the 13th upon contract termination.
What discounts apply to the 13th salary?
The 13th salary is subject to the following deductions: INSS (according to the current progressive table, calculated on the total gross value of the 13th salary) and IRPF (according to the progressive annual table, with a specific calculation separate from the monthly payroll). In the 1st installment (paid between February and November or upon termination) there is no IR discount — IR only applies on the 2nd installment, in December or upon termination.
Is the 13th salary included in the FGTS calculation?
Yes. The 13th salary is the basis for calculating the FGTS. The employer must deposit 8% of the gross amount of the 13th salary into the worker's FGTS linked account. The deposit for the 1st installment is made by November and the 2nd installment by December 31st. In case of termination, the 13th proportional constitutes the basis for calculating the 40% FGTS fine.
When should the 13th salary be paid?
The 1st installment of the 13th must be paid between February 1st and November 30th of each year. The 2nd installment must be paid by December 20th. The employee can request an advance payment of the 1st installment during vacation. In case of termination, the 13th proportional (and any outstanding installments) must be paid together with the other severance pay within the deadlines set out in article 477 of the CLT.